Customs duty constituted one of the public tributes regulating international trade after re- gaining independence by Poland in 1918. The independent character of the customs duty was em- phasised not only by the character of the regulations in customs law, but also by the existence of a specialised branch of public administration devoted to its collection. Customs duty performed a fiscal function and constituted an instrument of protection against inundation of the Polish market by cheap commodities imported from abroad.
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Vol. 9 (2016)
Published: 2020-05-09
Język Polski
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